我国水资源税费改革问题研究

发布时间：2018-04-30 22:37

本文选题：水资源 + 税费改革　；参考：《中国地质大学(北京)》2015年硕士论文

【摘要】：水对于我们来说是十分重要的,没有水我们就不能生存,所以保护水资源是我们每个人的责任和义务。现在水资源的问题已经成为制约我国经济增长的重要问题,大多数的水资源费都是根据地方政府来确定的,没有完备的法律基础；征收标准不合理；职责界限模糊;管理混乱等等诸多问题导致水费的征收并不能保证公平、公正。作者希望通过水资源税费制度的改革,首先在国家层面上通过立法来体现税收法定原则,在地方理清水资源税费的征管体系；职权划分；进一步明确水价、水费的构成,通过税费制度改革的不断完善来提高我国建设资源节约型社会的能力。虽然我国在这方面的研究与西方国家相比还具有一定的差距,不过这并不能浇灭我国在水资源治理方面的积极性。本文选择水资源税费为研究对象,结合我国的实际对我国水资源税费的情况展开研究,此外文章还通过对国外水资源税费制度的阐述,借鉴了国外的一些相关经验,去粗取精,去伪存真。最后,结合中国的实际国情,在现行的框架内构建中国的水资源税费制度,希望能够为中国的水资源税费制度的改革尽自己的一份力量。全文分为六章。本文的第一章主要是阐述文章的背景以及参考文献；第二章主要介绍我国的水资源大致情况；第三章主要是介绍我国水资源费的发展过程以及我国现阶段水资源费的不足之处；第四章主要阐述的是水资源的定义及其主要的特征等；第五章讲述一些发达国家的水资源税收制度以及一些他们的先进经验；第六章在分析国外先进经验的基础之后,结合我国具体国情,对我国水资源税费制度的改革提出自己的一些看法和建议。
[Abstract]:Water is very important to us, without which we cannot survive, so it is our duty and duty to protect water resources. At present, the problem of water resources has become an important problem that restricts the economic growth of our country. Most of the water resources fees are determined according to the local government, there is no complete legal basis, the standard of collection is unreasonable, the boundary of duty is blurred; Management confusion and many other problems lead to the collection of water charges can not guarantee fairness and justice. The author hopes that through the reform of water resources tax and fee system, first of all, legislation will be adopted at the national level to embody the legal principle of taxation, to clarify the collection and management system of water resources tax and fee at the local level, to divide the functions and powers, to further clarify the composition of water price and water fee. Through the reform of tax and fee system, we can improve the ability of constructing resource-saving society in our country. Although there is still a certain gap between our country and the western countries in this field, it can not extinguish the enthusiasm of our country in water resources management. This paper chooses the water resources tax and fee as the research object, unifies our country's reality to carry on the research to our country water resources tax and fee situation, in addition, the article also through the elaboration to the foreign water resources tax and fee system, has used for reference the foreign related experience, eliminates the crude refinement, Identify false things and preserve the real ones. Finally, according to the actual situation of China, we construct the water resources tax and fee system in the current framework, hoping to do our part for the reform of China's water resources tax and fee system. The full text is divided into six chapters. The first chapter mainly describes the background and references of the article, the second chapter mainly introduces the general situation of water resources in China, the third chapter mainly introduces the development process of water resources fees in China and the deficiencies of water resources fees in China at present. The fourth chapter mainly describes the definition of water resources and its main characteristics; the fifth chapter describes the tax systems of water resources in some developed countries and some of their advanced experience; the sixth chapter, after analyzing the basis of foreign advanced experience, According to the specific situation of our country, this paper puts forward some opinions and suggestions on the reform of the tax and fee system of water resources in our country.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

【参考文献】